Section 86. Audit

(1) The audit of the accounts of the Zila Parishad shall be carried
out by the authority as may be prescribed by the G overnment and a
copy of the audit note shall be forwarded to the Zi la Parishad within one
month of the completion of the audit.
(2) On receipt of the audit report referred to in sub section (1), the Zila
Parishad shall either remedy any defects or irregul arities which have
been pointed out in the audit and send to the Gover nment within
three months an intimation of its having done so or shall, within the
said period, supply any further explanation to the prescribed authority
in regard to such defects or irregularities as it may wish to give.
(3) Apart from audit conducted by the prescribed au thority mentioned in
sub-section (1) above, concurrent audit or special audit of a Zila
Parishad may be made in the manner prescribed for this purpose.